2019 (5) TMI 1614

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivek Sharma, Advocate Present for the Respondent: Mr. V.B. Jain, DR ORDER PER: RACHNA GUPTA Appellant is a manufacturer of Aluminium and is availing cenvat credit facility on Inputs, Capital Goods and Input Services under Cenvat Credit Rules, 2004. Preventive Branch, Central Excise, Head Quarters Bilaspur observed that it had availed cenvat credit on the strength of the supplementary i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lenge i.e. Order-in-Original No. 024 dated 30.01.2018. Being aggrieved the appellant is before this Tribunal. 2. It is submitted on behalf of the appellant that the main issue of valuation is subjudiced before Hon'ble Apex Court. The appellant herein has availed the cenvat credit on the supplementary invoice issued by the main manufacturer i.e. South Eastern Coal Fields. It is brought to the no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellants availed the cenvat credit on supplementary invoices issued by M/s. SECL is sufficient to hold that the appellant have failed to ascertain the same. As such, the cenvat credit cannot be made available to them in view of Rule 9 (1) (b) of Cenvat Credit Rules. Impressing upon the present appeal to stand on different footings than rest of the appeals, the appeal in hand is prayed to be reje....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vy by reason of fraud, collusion or any wilful mis- statement or suppression of facts or contravention of any provision of the Central Excise Act/ Rules with intent to evade payment of duty. 5. Also in the Final Order No. 52625/2018, dated 23 July, 2018 in Excise Appeal No. 51278/2018, titled as M/s. Birla Corporation Ltd. Vs. CGST, CC & CE, Udaipur, this Tribunal while allowing the Appeal file....